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1 asset turnover
Finthe ratio of a firm’s sales revenue to its total assets, used as a measure of the firm’s business efficiency.EXAMPLEAsset turnover’s basic formula is simply sales divided by assets:Sales revenue/Total assetsMost experts recommend using average total assets in this formula. To determine this figure, total assets at the beginning of the year are added to total assets at the end of the year and divided by two. If, for instance, annual sales totaled $4.5 million, and total assets were $1.84 million at the beginning of the year and $1.78 million at the year end, the average total assets would be $1.81 million, and the asset turnover ratio would be:4,500,000/1,810,000 = 2.49A variation of the formula is:Sales revenue/Fixed assetsIf average fixed assets were $900,000, then asset turnover would be:4,500,000/900,000 = 5Asset turnover numbers are useful for comparing competitors within industries, and for growth companies to gauge whether or not they are growing revenue in healthy proportion to assets. Too high a ratio may suggest overtrading: too much sales revenue with too little investment. Conversely, too low a ratio may suggest undertrading and inefficient management of resources. A declining ratio may be indicative of a company that overinvested in plant, equipment, or other fixed assets, or is not using existing assets effectively. -
2 turnover ratio
Fin [m1]1. stock or inventory turnover ratio, a measure of the number of times in a year that a business’s stock or inventory is turned over. It is calculated as the cost of sales divided by the average book value of inventory/stock.2. fixed asset turnover ratio, a measure of the use a business makes of its capital assets. It is calculated by dividing sales by net fixed assets.3. total asset turnover ratio, a measure of the use a business makes of all its assets. It is calculated by dividing sales by total assets. -
3 kapitalens omløpshastighet
asset turnover -
4 movimiento del activo
• asset turnover -
5 rotación de activos
• asset turnover -
6 оборачиваемость активов
Русско-английский словарь по экономии > оборачиваемость активов
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7 оборачиваемость активов
asset turnover -
8 оборот активов в ходе хозяйственной деятельности
Banks. Exchanges. Accounting. (Russian-English) > оборот активов в ходе хозяйственной деятельности
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9 оборот основных фондов
Русско-Английский новый экономический словарь > оборот основных фондов
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10 оборот активов
оборот активов
Процесс непрерывного движения активов при осуществлении хозяйственной деятельности компании (предприятия), сопровождающийся последовательной трансформацией их видов и изменением стоимости.
[ http://slovar-lopatnikov.ru/]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > оборот активов
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11 коэффициент оборачиваемости активов
Русско-английский словарь по экономии > коэффициент оборачиваемости активов
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12 коэффициент оборачиваемости
asset turnover ratio4000 полезных слов и выражений > коэффициент оборачиваемости
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13 коэффициент оборачиваемости активов
один из коэффициентов рентабельности (profitability ratios). Рассчитывается как отношение нетто-реализации (net sales) К среднему за период размеру активов (average total assets); коэффициент фондоотдачи; оборот/оборачиваемость средств
Специализированный русско-английский словарь бухгалтерских терминов > коэффициент оборачиваемости активов
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14 Kapitalumschlag
Kapitalumschlag m 1. RW asset turnover; 2. ADMIN equity turnover* * ** * *Kapitalumschlag
capital sales (turnover) -
15 коэффициент оборачиваемости основного капитала
1) Economy: plant turnover2) Investment: fixed asset turnover ratio3) Makarov: fixed asset turnoverУниверсальный русско-английский словарь > коэффициент оборачиваемости основного капитала
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16 неликвидные активы
1. illiquid assels2. long-term assets3. risk assets«разрешённый актив» — admissible assets
4. slow assetsактивы; приносящие доход — earning assets
5. sticky assets6. fixed assetsРусско-английский большой базовый словарь > неликвидные активы
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17 ликвидные активы
Русско-английский большой базовый словарь > ликвидные активы
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18 Gesamtkapitalrentabilität
Gesamtkapitalrentabilität f FIN, RW asset turnover, return on total assets, ROTA, return on total capital employed, return on total investment (Summe aus Jahresüberschuss und Fremdkapitalzinsen dividiert durch das Gesamtkapital)* * *f <Finanz, Rechnung> asset turnover, return on total assets (ROTA), return on total capital employed* * *Gesamtkapitalrentabilität
return on assetsBusiness german-english dictionary > Gesamtkapitalrentabilität
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19 оборачиваемость основных средств
оборачиваемость основных средств
Показатель эффективности использования капитала компании (предприятия). Свидетельствует от том, сколько раз основные средства оборачиваются в течение года. Исчисляется как частное от деления: оборот (объем продаж) за год на среднюю чистую балансовую стоимость основных средств (производственных активов).
[ http://slovar-lopatnikov.ru/]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > оборачиваемость основных средств
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20 оборот капитала
1) General subject: turnover of capital2) Railway term: turn-over of capital3) Economy: circulating of capital4) Banking: capital turnover5) Makarov: asset turnover6) SAP.fin. capital transactions
См. также в других словарях:
Asset turnover — is a financial ratio that measures the efficiency of a company s use of its assets in generating sales revenue or sales income to the company. [cite book |last = Bodie |first = Zane |coauthors = Alex Kane and Alan J. Marcus |title = Essentials of … Wikipedia
Asset turnover — The ratio of net sales to total assets. The New York Times Financial Glossary * * * asset turnover asset turnover ➔ turnover * * * ► See Capital Turnover. * * * asset turnover UK US noun [C or U] (also ass … Financial and business terms
asset turnover — The ratio of net sales to total assets. Bloomberg Financial Dictionary * * * asset turnover asset turnover ➔ turnover * * * ► See Capital Turnover. * * * asset turnover UK US noun [C or U] (also asset turnover ratio … Financial and business terms
Asset Turnover — The amount of sales generated for every dollar s worth of assets. It is calculated by dividing sales in dollars by assets in dollars. Formula: Also known as the Asset Turnover Ratio. Asset turnover measures a firm s efficiency at using its assets … Investment dictionary
asset turnover ratio — UK US noun [C] ► ACCOUNTING, FINANCE ASSET TURNOVER(Cf. ↑asset turnover) … Financial and business terms
asset turnover — See: capital turnover … Accounting dictionary
asset turnover — See capital turnover … Big dictionary of business and management
Total asset turnover — is used to determine how much sales revenue a company generates from its investment in assets. Asset Turnover = frac{Revenue}{Total assets}Suppose that two companies both have capital employed $100,000. However Company A has a sales revenue for… … Wikipedia
Fixed-Asset Turnover Ratio — A financial ratio of net sales to fixed assets. The fixed asset turnover ratio measures a company s ability to generate net sales from fixed asset investments specifically property, plant and equipment (PP E) net of depreciation. A higher fixed… … Investment dictionary
Fixed asset turnover — is the ratio of sales (on the Profit and loss account) to the value of fixed assets (on the balance sheet). It indicates how well the business is using its fixed assets to generate sales.Fixed Asset Turnover = frac{Sales}{Average net fixed… … Wikipedia
turnover — or turns Terms used to describe the number of operating cycles in a defined period of time or the length of each specific operating cycle. Typical turnover cycles are: the rate at which accounts receivable converts to cash, the rate at which… … Financial and business terms